Lap Dances May Soon Be Tax Exempt In New York

A New York strip club believes that lap dances are a form of art, and, as such, should be exempt from state taxes, according to NBC News. Nite Moves, a so-called adult entertainment club in Albany, takes issue with the tax bill they received during an audit for 2005. The owners of the aforementioned establishment feel that lap dances are a form of art, which means they shouldn’t have to pay any money from what they refer to as “couch sales.”

Since the exemption is already in place for theaters and ballet companies, Nite Moves feels they should be included, as well. After all, they do provided “live dramatic or musical arts performances,” which are currently exempt from taxation under state law. When it comes to the $124,000 tax bill, the club doesn’t feels they shouldn’t be required to pay the entire thing.

The Wall Street Journal reports that an administrative law judge agreed with the strip club, stating that the establishment’s choreographed routines shouldn’t be excluded from the exemption simply because the performers have a tendency to remove most or all of their costumes during their respective shows. For a while, it seemed Nite Moves was headed in the right direction.

However, a the state Tax Appeals Tribunal claims the club didn’t provide enough evidence to qualify for the exemption. “In our view, there can be no serious question that — at a bare minimum — petitioner failed to meet its burden of establishing that the private dances offered at its club were choreographed performances,” the Appellate Division court ruled. One step forward, two steps back.

New York Attorney General Eric Schneiderman’s office states that the performers at Nite Moves are not, in fact, trained professionals. Although their routines may be difficult, the employees “have no prior dance experience at all and simply learn moves from other dancers during slow shifts over time.” In their eyes, strippers simply aren’t the same as ballet dancers.

Now, it would seem, the case is headed to New York’s highest court. On Wednesday, the two parties will square off in the Court of Appeals.

Do you think that lap dances should be tax exempt?